TMI Blog2022 (7) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 (6) TMI 246 - PUNJAB HARYANA HIGH COURT] where the proceedings have not even been concluded by the statutory authority, the writ Court should not interfere at such a pre-mature stage - there is no reason to warrant interference by this Court in exercise of the jurisdiction under Article 226/227 of the Constitution of India at this intermediate stage when the proceedings initiated are yet to be concluded by a statutory authority. Also upheld by SC [ 2022 (7) TMI 1272 - SC ORDER] Admittedly in the present case the procedure as contemplated of the 1961 Act was followed and the authority acted within jurisdiction though petitioner alleges that it erred as the petitioner claims that the order passed under section 148A (d) warrants i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e replies dated 15.03.2022 and that dated 16.3.2022. The explanation offered by the petitioner was rejected vide order dated 31.3.2022 passed under Section 148A(d) which was served upon the petitioner along with notice under Section 148 dated 31.3.2022 (Annexure P-2). The petitioner has approached this Court seeking writ of certiorari against the proceedings initiated under Section 148A(b) for the assessment year 2018-19 finally culminating in the notice issued under Section 148 of the Act. The details of the information and the enquiry on the basis of issuance of notice were supplied to the petitioner along with the said notice. The challenge to the notice under Section 148A (b) and Section 148 has been raised contending that the stand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this intermediate stage when the proceedings initiated are yet to be concluded by a statutory authority. Hence, the instant writ petition stands dismissed. 6. Needless to mention that the aforesaid order was challenged in Special Leave to Appeal (C) No. 10762 of 2022 titled as 'Gian Castings Pvt. Ltd. Vs. Central Board of Direct Taxes and others'. The Apex Court upheld the said order vide order dated 17.6.2022. 7. Faced with the situation, the petitioner relies upon the order passed in Civil Appeal No. 11189 of 2016 titled as Jeans Knit (P) Ltd. Vs. Deputy Commissioner of Income Tax and others, reported as (2017) 390 ITR 10 (SC) to submit that the writ petition is maintainable against notice issued under Section 148 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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